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Infringement of intellectual property in the environment of computer networks
Jeřábek, Tomáš ; Žikovská, Petra (advisor) ; Dobřichovský, Tomáš (referee)
Title: Intellectual Property Rights Infringements in Computer Networks Environment The focal point of the presented thesis is a description of relevant legislation and case law and an analysis of various kinds of liability. The legislation has been described starting on the level of international treaties, including the TRIPS Agreement and the WIPO Internet Treaties, through European directives and finally closing with the Czech national law, the Copyright Act in particular and other selected norms of both civil and criminal law. The thesis deals with foreign regulations in France and the United States known for their consistency in copyright protection. The Czech Supreme Public Prosecutor Office guidance note has been discussed shortly followed by an analysis of civil, administrative and criminal liability. Case law spans the decisions from the Czech Constitutional Court, Supreme Court and Supreme Administrative Court, then the European Court of Justice judgement in the Scarlett case and a several foreign decisions, especially Dutch judgements in matters of the professional association BREIN and the American Betamax case.
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Controversial issues of self-defence in Czech case law
Houzar, Petr ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
The focus of the thesis is set on the controversial issues connected with a legal institute of Czech criminal law called "self-defence", and how these controversial issues were dealt with within judicial practice. The first chapter serves as an introduction to the whole topic. The second chapter describes the concept of self-defence, as well as its prerequisites. The self- defence was classed into the system of criminal law. The goal of the third chapter is to define preconditions which are necessary in connection with application of the self-defence institute. The main parts of this chapter describe firstly attacking, first of all and secondly defence. Subsections of this chapter analyse the term of attacking itself, the attacker and his characteristics, the term of harmfulness of such attacks towards society. As for the second part of the third chapter it focuses on the defence itself, its proportionality etc. The fourth chapter is about the role of judicial practice within the context of Czech legal system. This chapter serves as a relevant contribution to the main part of the thesis, which is chapter five. Chapter five introduces specific cases, especially those which were at some point controversial. The specific case is briefly described and the controversial issue is named and further...
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Mergers as seen by tax law
Korcová, Tereza ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This diploma thesis deals with the tax aspects of mergers. It is divided into three chapters. The first describes general characteristics of mergers such as the reasons for undertaking mergers, a classification of various types of mergers, and a description of the merger progress. The next chapter analyzes Czech and EU legislation. The last chapter contains a detailed analysis of the tax aspects of mergers, especially in terms of income tax.
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Principals of tax administration and tax law
Lapková, Veronika ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This thesis deals with main principals of tax administration and tax law, their compliance or violating in particular situations. Presenting of their content and real meaning is provided by description and explanation of their (wrong) application under various circumstances. The Supreme Administrative Court´s case laws and jurisprudence of the Constitutional Court are significant sources of information in this part. Along with accompanying effects arising from violating the principles this thesis continues with analysis of Working pensioners affair, especially the case n. Pl. ÚS 31/13. Here the provision of § 35ba art. 1 l. a) Income Tax Act has been contested according to which the tax of a taxpayer, who is a recipient of an old-age pension benefits from statutory pension insurance scheme or similar abroad one at 1st January of the taxable period, shall not be reduced by the basic amount of 24 840 CZK. There are not omitted demographical, legal and economic aspects of the affair in this thesis as well as relevant regulatory development for the years 2000 to 2015. The thesis brings evaluation of compliance or violating of the principles of tax administration and tax law through the analysis of key elements in own review.
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Dvojí státní občanství v judikatuře Soudního dvora EU
Dudrová, Kateřina ; Grmelová, Nicole (advisor) ; Hubková, Pavlína (referee)
This work focuses on the case law of the Court of Justice of the European Union regarding dual nationality and the explanation of the characteristics of the terms related to this issue. It tries to facilitate the work with judicial decisions for readers and to help with their understanding by outlining the basic concepts. Furthermore, its effort is to analyse the chosen case law, compare the judgments with the opinions of the Advocates General and to try to find the certain evolution in decisions of the Court of Justice of the European Union. This would lead to the understanding of the fundamental points of dual nationality in the end.
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Entertainment costs from the corporate income tax point of view
Veselá, Lucie ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The aim of this thesis is to evaluate the current legislation concerning the entertainment costs which are treated as tax non-deductible expenses in the Czech Republic. Further, this thesis compares these costs with promotion and sponsorship costs which are frequently interchanged in practice. After evaluation of the existing legislation in this area, I focus on the question whether these expenses should be treated as non-deductible expenses from the tax point of view while I base my opinion on the current state of Czech legislation, literature, case law and law of Germany and the United Kingdom.
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Property crimes-theft and embezzlement
Tůmová, Štěpánka ; Moravec, Tomáš (advisor) ; Žák, Květoslav (referee)
The bachelor thesis deals with property crimes, specifically with theft and embezzlement/misappropriation. The main goal is to thoroughly analyze and describe both criminal offences and also highlight the differences between them. A substantial part of the thesis consists of case law that is relevant to the topic. The first chapter engages in the general definition of property crimes, the specific protection of property included in head V. and futher in other heads of the Criminal Code. The second chapter is directly concerned with the crime of theft (§ 205), ie. its definition and the provisions of individual paragraphs. The last chapter addresses the characteristics of the crime of embezzlement (§ 206) and again describes the single paragraphs.
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Freedom of Establishment of Companies in European Law
Horák, Milan ; Grmelová, Nicole (advisor) ; Patočka, Radim (referee)
States have traditionally dealt with foreign companies on their territory within their private international law. The arrival of European law and enactment of freedom of establishment though considerably constrained capabilities of member states, whereas companies gained the right of establishment. The aim of this thesis is characterization and specification of the relationship between the freedom of establishment, member states and companies incorporated under laws of member states. The main focus of this thesis is analysis of ten most important cases by the Court of Justice of the European Union concerning the freedom of establishment of companies, which significantly transformed mentioned relationship. Subsequently the thesis summarizes the conclusions of analyzed cases by subject of evolution of primary and secondary freedom of establishment, standing of pseudoforeign companies, conformity with incorporation theory and real seat theory and lastly ways of statutory and/or real seat transfer. The main contribution of the thesis is the very detailed case law analysis, including the newest case Vale from July 12th 2012, and also the case law classification by object.
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The right to VAT deduction from the perspective of the Court of Justice of the EU
Skalická, Lucie ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
This thesis focuses on the rules for claiming deduction of value added tax as a major component of the VAT. The first chapter is devoted to domestic legislativ, which gives the right to deduct. Then it moves into areas of European legislation, which is mainly defined by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. In its interpretation, however, there are many uncertainties that the Court of Justice of the EU resolves by its case law. This thesis provides an explanation of the role of the Court of Justice of the EU and its case law and mapping of the right to VAT deduction from the Czech Republic joined the European Union. The last chapter is devoted to analysis of selected case law from the rules for claiming deductions.
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